Here is Portfolio page of Arpit, with all his work

What is meaning of Received as per Income Tax Act?

Received means first receipt. If first receipt is in bank account in India then such income will be deemed to be received in India. So always remember to receive salary in a bank account maintained o/s India and then remit such salary to Indian Bank Account.
What is the meaning of Explanation 1 to section 9(1)(i)?

Feb. 01, 2018
What is the crux of decision of ABB-FZZ ruling rendered by Bangalore ITAT?

Feb. 07, 2018
Can you tell me any case law similar to SPE Networks India Inc?

Feb. 02, 2018
In some cases I have heard that in case FTS clause in missing, then such FTS income gets taxable under Other Income clause and not necessarily business income clause...Is it correct?

Jan. 31, 2018
What is the crux of decision of ABB-FZZ ruling rendered by Bangalore ITAT?

The consequence of this judgement is that if foreign entity rendered services in India for any period more than the threshold period specified in DTAA, then it will constitute Service PE in India irrespective of existence of employees in India. Such a judgement by ITAT will have far reaching impact. As a consequence of such a judgement, tax authorities may start taxing Foreign enterprises for services rendered in India for a period beyond stated in respective DTAA.
Demystifying the Rs 5000 guideline with Logic behind the move
Dec. 19, 2016
As per the new guidelines by RBI, people can deposit old notes exceeding Rs 5,000 in their bank account only once till 30th Dec, 2016. Such deposits in excess of Rs 5000 will be questioned by 2 bank officials and amount will be deposited only on providing satisfactory reasons regarding the delay in making such deposits. For logic behind the fresh guidelines along with the merits and demerits of such move, continue reading:
Wannacry
Jun. 27, 2017
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What is actually Transfer Pricing
Nov. 20, 2017
Transfer Pricing…..So many experts are there…..Daily hundreds of articles are written on T.P provisions…..Amongst them, here is one….But in this, i won’t talk about Associated Enterprises nor about Arms Length Price and neither about various methods to compute ALP…..